La même secrétaire envoie le dossier au comptable avant midi.

In la même secrétaire, même means same.

So:

• la même secrétaire = the same secretary

In French, même usually comes before the noun when it means same:

• le même livre = the same book
• la même idée = the same idea

Be careful: même can also mean other things in different positions, such as even, but in this sentence it clearly means same.

Here it is feminine because of the article la:

• la secrétaire = the female secretary

The noun secrétaire can refer to a man or a woman, and often the article tells you which one:

• le secrétaire = the male secretary
• la secrétaire = the female secretary

So the word itself does not change here, but the article does.

Because the singular form of même is the same for both masculine and feminine:

• le même
• la même

Only the plural changes visibly:

• les mêmes

So même does agree in number, but in the singular you do not see a separate feminine spelling.

Envoie is the third-person singular present tense of envoyer:

• j’envoie = I send
• tu envoies = you send
• il / elle envoie = he / she sends
• nous envoyons = we send
• vous envoyez = you send
• ils / elles envoient = they send

In the sentence, the subject is la même secrétaire, which is singular, so French uses envoie.

Le dossier is the direct object of the verb:

• envoie quoi ? → le dossier

So:

• le dossier = the file / the folder / the case file / the document set

The exact English word depends on context. In office French, dossier often means a file, folder, or case file rather than just one single sheet of paper.

The article le is there because French usually uses an article where English might or might not use one.

Because à + le contracts to au in French.

So:

• à + le = au
• à + les = aux

Examples:

• au comptable = to the accountant
• aux clients = to the clients

You cannot normally say à le comptable in standard French. It must be au comptable.

Usually, yes.

• comptable = accountant / bookkeeper / accounting officer

The exact translation depends on the workplace. In many learning contexts, accountant is the safest translation.

Also note:

• le comptable = the male accountant
• la comptable = the female accountant

In your sentence, au comptable means to the accountant.

French often uses time expressions without an article in set phrases like this.

• avant midi = before noon
• après midi is not used in the same way here; après-midi is a noun meaning afternoon

So avant midi is just the normal expression for before noon / before midday.

You do not say avant le midi in this meaning.

Yes, very similar.

The sentence is built like this:

• La même secrétaire = subject
• envoie = verb
• le dossier = direct object
• au comptable = indirect object / recipient
• avant midi = time expression

So the structure is:

Subject + Verb + Thing sent + Recipient + Time

That is close to English:

• The same secretary sends the file to the accountant before noon.

It is possible in some contexts, but La même secrétaire envoie le dossier au comptable avant midi is the most neutral and natural order.

French usually puts the direct object right after the verb here:

• envoie le dossier au comptable

Moving au comptable earlier can sound more marked or stylistic, depending on the context.

For a learner, the safest default order is:

subject + verb + direct object + indirect object/complement

Yes, several final letters are silent.

A rough pronunciation guide:

• La → la
• même → mem
• secrétaire → roughly seh-kreh-tehr
• envoie → roughly ahn-vwah
• le → luh
• dossier → roughly doh-syay
• au → oh
• comptable → roughly kohn-tab-luh or kohn-tabl
• avant midi → roughly ah-vahn mee-dee

A few useful notes:

• In même, the final e is not pronounced.
• In envoie, the ending is pronounced like -voie in voix-type sounds: vwah.
• In dossier, the -er ending sounds like ay.
• In avant, the final t is normally silent.

Because the sentence is simply stating the action in a neutral way:

• the same secretary sends the file to the accountant before noon

French often prefers ordinary definite articles such as le, la, and les when the context already makes the meaning clear.

So:

• le dossier does not have to mean a random file; it can mean the file already understood in context
• au comptable means to the accountant already known in the situation

French uses possessives less often than English in many everyday contexts.